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TMI Blog2012 (10) TMI 972X X X X Extracts X X X X X X X X Extracts X X X X ..... elia, Ms. M.L. Gope, S. Chetia and A. Goyal For the Respondents : The Standing Counsel Finance Department and D. Saikia ORDER :- The order of the court was made by A.K. GOEL C.J.-This order will dispose of W.P. (C) No. 3322 of 2010, W.P. (C) No. 3327 of 2010 and W.P. (C) No. 3267 of 2010 as it is stated that the issue involved is identical, i.e., whether the impugned reassessment orders are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reassessment but for initiating reassessment proceedings or for completing the said proceedings without passing final order. He has placed reliance on the judgments of the honourable Supreme Court in State of Punjab v. Murlidhar Mahabir Parshad [1968] 21 STC 29 (SC), wherein section 11(4) and (5) of the Punjab General Sales Tax Act, 1948 came up for interpretation and in State of Tamil Nadu v. M.K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the whole or any part of the turnover of a dealer in the respect of any period has escaped assessment to tax or has been under-assessed or has been assessed at a rate lower than the rate at which he is assessable, or any exemption or deduction or relief has been wrongly allowed or allowed in excess, the assessing officer may- (a) in a case where the dealer has concealed, omitted or failed to d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. Time-limit for completion of assessment and re-assessment.- (1) . . . (2) No reassessment under section 18 shall be made- (a) in a case falling under clause (a) of that section, after the expiry of three years; and (b) in a case falling under clause (b) of that section, after the expiry of one year from the end of the year in which the notice under that section is served on the dealer." Fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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